TaxTMI 
TaxTMI 
2008 (1) TMI 846
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....opposite party. The dealer has preferred this revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal, Meerut-1st Bench, Camp, Muzafarnagar, dated August 20, 2003. The dispute relates to the assessment year 1997-98. The dealer had disclosed total sales at Rs. 3,01,35,916. Out of which the sales wit....
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....e State at Rs. 25,00,000 and for the Central at Rs. 5,00,000. The dealer preferred second appeal both with regard to the Central as also with regard to the State assessment. The Department also filed two second appeals. The Tribunal decided all the four appeals by a common judgment. It partly allowed the dealer's appeal for the taxable turnover under the State Act. It fully allowed the appeal....
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....ysically verified at the time of the survey and as reflected in the account books found at the time of the survey but there were other reasons also such as entries in the account books were being made by pencil giving liberty to the dealer to alter the account books at his will; secondly, even though sufficient quantity of coal was found to be consumed by the dealer, no stock register was found at....
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....toring the assessment made by the assessing officer, as reduced by the appellate authority, on the appeal of the Department. It gave reason for not accepting the contention of the Department. Further considering the facts and circumstances, it partly allowed the appeal of the dealer and further reduced the estimated turnover. The submission of the learned counsel for the applicant that the Tribun....